Ms. Jane Taeger
Samuel Shapiro & Company, Inc.
One Charles Center
100 N. Charles Street
Baltimore, MD 21201
RE: The tariff classification of a fiber-cement planter from China
Dear Ms. Taeger:
In your letter dated May 18, 2009, on behalf of Ames True Temper, you requested a tariff classification ruling regarding three planters. In a previously issued ruling - N061275, dated June 16, 2009 - you were advised regarding the classification of two of the three planters (a plastic product and an article of artificial stone). This ruling (N062295) will address the classification of the third planter which you referred to as “CS” or “Cast Stone.”
You stated that the “CS” planter consists of magnesium oxide, magnesium chloride and fiberglass. It is molded to resemble stone and has a raised leaf motif.
A portion of this planter was submitted as a sample with your ruling request. This sample was sent to our Customs and Border Protection Laboratory for analysis. Our lab has now completed its analysis.
Our laboratory has determined that the submitted sample is composed of a magnesium oxide based cement and fiberglass.
In your letter you suggested that this planter should be classified in heading 6810, Harmonized Tariff Schedule of the United States (HTSUS), as an article of cement, concrete or artificial stone. However, our laboratory has determined that the product consists of a mixture of magnesium oxide cement and fiberglass. An article consisting of fiber-cement (such as a combination of magnesium oxide cement and glass fibers) is classifiable in heading 6811, HTSUS. Heading 6811 describes this type of product more specifically than heading 6810. Therefore, this article consisting of magnesium oxide cement and fiberglass is not classifiable in heading 6810.
The applicable subheading for the planter consisting of magnesium oxide cement and fiberglass will be 6811.89.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles of asbestos-cement, of cellulose fiber-cement or the like: not containing asbestos: other articles. The rate of duty will be free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Jacob Bunin at 646-733-3027.
Robert B. Swierupski